A.

Characteristics of Job Order

Costing
- Products made to customer's orders
JOB ORDER COSTING ANDHIKA BELLA PRAWITASARI
(7101420173)
- Products vary greatly
- Accumulated costs based on order / job
B. Costing Job Order System
- Cost per unit is calculated through the division
- Charge direct raw materials and direct labor for
C. Fee cards in Job Order Costing
of the total cost of work with the units
an order. 1. Direct Raw Materials Request Form (Materials requisition form)
produced for the work
Each company uses direct raw materials and  The form used by the production manager to request the necessary raw materials. And this form
direct labor, it will be recorded specifically becomes a proof of transaction to charge raw materials to the order.
3. Job Order Cost Sheet - records factory according to the order card.
overhead - Factory overhead charges are adjusted to the
 Loading of factory overhead costs to labor hours directly on each order card.
2. Employee Time Ticket
products using pre-set rates.  Time tickets are used by
 In loading overhead costs the factory workers to record the time
uses measures such as direct labor spent producing a product. This
hours (DLH) or machine hours (MH). document will be a proof of
transaction to determine the
direct or indirect labor costs
charged to the order.

3. Once classified, then the price determination. Count:

 Total production cost (summing the total cost of all processed orders)
 Final inventory of in-process goods (remaining in GIP or number of goods
still in progress)
2. At the end of the period, identification will be made on
 Production costs in the relevant period (summing all completed orders,
the order card. That is:
whether already billed to the customer or not)
 Which orders have been completed and which
F. Job Order Costing
orders have not been completed  Final inventory of finished goods (sums all completed but unsubmitted
1. Whenever there is an incoming order, a order card will
 Which orders have been sold or billed to orders to customers)
be made for the number of such orders. Then whenever
customers and orders that are still in the factory  Cost of sales (sums all orders that have been billed/shipped to the
there is a fee used for a particular order, then the fee is
or finished goods inventory. customer)
recorded on the corresponding order card.